https://www.taxtmi.com/caselaws?id=241408 Tax liability arises under the charging scheme of the Finance Act and is not displaced by a later circular. The Tribunal rejected the claim that sub-contractors were outside the tax net for the relevant period and found that the circular did not support that proposition. It also held that the additional evidence did not establish, with clear proof, that the main contractor's tax payment covered the appellant's services, nor had that material been shown before the lower authorities. As no subsequent development justified interference, the stay direction requiring pre-deposit of the tax amount was not modified, while the additional evidence application was left for consideration at the appeal hearing. en-us Mon, 27 May 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241408 Tax liability arises under the charging scheme of the Finance Act and is not displaced by a later circular. The Tribunal rejected the claim that sub-contractors were outside the tax net for the relevant period and found that the circular did not support that proposition. It also held that the additional evidence did not establish, with clear proof, that the main contractor's tax payment covered the appellant's services, nor had that material been shown before the lower authorities. As no subsequent development justified interference, the stay direction requiring pre-deposit of the tax amount was not modified, while the additional evidence application was left for consideration at the appeal hearing. Case-Laws Service Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241408